Texas Comptroller of Public Accounts STAR System
9401L1282B08
January 10, 1994
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Dear ************:
Thank you for your letter of January 2, 1993, concerning the
taxability of OCR scanning services.
You will use a document scanner to scan a document and save it
to a computer diskette. You will return the documents and
diskette to your customer and collect a fee of around $1 per
document scanned.
OCR scanning services are taxable data processing services.
Enclosed Rule 3.330(a), concerning data processing services,
includes the maintaining, entering or retrieving of information.
OCR scanning is simply the entry of information through a
machine scanning process rather then data entry.
This opinion is based on the facts presented. If there are
additional or different facts, the opinion may change.
You may call me toll free at 1-800-531-5441, ext. 5-0613. The
direct line is 512/475-0613. You may also write to Tax
Administration Division, Comptroller of Public Accounts.
Sincerely,
Kevin Koller
Tax Administration Division
NOTE: Previous Accession Number 9402025L.2 and/or 9402025L
NOTE: Previous Accession Number(s) 9402025L
ACCESSION NUMBER: 9401L1282B08
SUPERSEDED: N
DOCUMENT TYPE: L
DATE: 1994-01-10
TAX TYPE: SALES